You're welcome! Glad to see that it helps!!As for the first step, it should be at the very top of all the layers. Also, I used Paint Tool SAI for this so I guess you're more than welcome to use other tools. Do as you see fit! It's good to experiment!

I've always wondered how you did the water on that beautiful piece! ;~; Wow you make drawing water seem so easy hahaI'm definitely going to try this next time I attempt to draw water so I don't have to abuse water textures like I always do! orzThank you so much for doing a step by step! It's really easy to understand! *A* )/